The tariff classification of an art case.

NY I82246 June 20, 2002 CLA-2-96:RR:NC:SP:221 I82246 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Rachel Carpenter High Sierra Sport Company 880 Corporate Woods Parkway Vernon Hills, Illinois 60061-3164 RE: The tariff classification of an art case. Dear Ms. Carpenter: In your letter dated May 30, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The art case is a fitted zippered case, measuring approximately 8 ¼ inches by 6 inches. At the time of importation, the case will contain 16 felt tip color pens, 12 color pencils, 2 lead pencils, 2 ball point pens, 1 pair of scissors, 1 eraser, 1 pencil sharpener, 1 ruler, 1 protractor and 2 right angle measuring devices. These items are packaged for retail sale and are classified together as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). In this instance, the entire set will be classified in the provision that provides for the pencils.  You did not state the country of origin. The rate of duty provided below is the rate that applies to these goods when produced in a country with which the United States has Normal Trade Relations. The applicable subheading for the art case and its contents will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those of heading 9608) and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Please note that the specific rate (14 cents per gross) applies to each component in the set, and not just to the pencils. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division